Onus

Table of Contents

Onus
Cases(44)
See Also(55)
Articles(2)

Cases

Van der Steen v. Canada, 2020 FCA 168

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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts lack of donative intent for an alleged donation 194

Laliberté v. Canada, 2020 FCA 97

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) any subjective intention of the controlling shareholder not to be enriched did not establish that no taxable benefit 427
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) the Cirque du Soleil’s bearing most of the $41.8M cost of a space trip for its controlling shareholder gave rise to a shareholder benefit 267

Morrison v. Canada, 2020 FCA 93

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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts taxpayers failed to demonstrate on balance that they had acquired the donated property 212

Glatt v. Canada (National Revenue), 2019 FC 738

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Tax Topics - Income Tax Act - Section 164 - Subsection 164(3) naming of a taxation year respecting a reassessment cancelling a s. 163.2 penalty was not an “error” that precluded the payment of refund interest 577
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) CRA could not treat its statement of a taxation year in its Notice of Reassessment as an error 385
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) extension granted where the taxpayer had continually pursued relief 415

Sarmadi v. Canada, 2017 FCA 131

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Vine Estate v. Canada, 2015 DTC 5063 [at 5880], 2015 FCA 125

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) filing amended return does not nullify previous lack of reasonable care/quaere whether neglect can be vicarious though outside accountants 553

Swirsky v. Canada, 2014 DTC 5037 [at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431]

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) no objectively reasonable expectation of taxable dividends 459
Tax Topics - General Concepts - Purpose/Intention no objectively reasonable income-producing purpose 85

Palmerino v. Canada (National Revenue), 2013 FC 919

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Tax Topics - Other Legislation/Constitution - Federal - Privacy Act - Paragraph 22(1)(a) onus on CRA to prove communications were part of criminal investigation 70

Newmont Canada Corporation v. Canada, 2012 DTC 5138 [at 7292], 2012 FCA 214

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House v. Canada, 2011 DTC 5142 [at 6131], 2011 FCA 234

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Tax Topics - General Concepts - Evidence credible oral evidence can be uncorroborated by documents 96

Khan v. The Queen, 2009 DTC 804, 2009 TCC 248 (Informal Procedure)

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Canada v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188

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Words and Phrases
assessment

Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) damages to lessor for advance lease repudiation were in lieu of rent 308

Canada v. Loewen, 2004 DTC 6321, 2004 FCA 146

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) Crown could plead that none of an expense was deductible to support a reassessment that partially disallowed the expense for a different reason 98

Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) objection does not extend normal reassessment period 246
Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) Minister could rely on a new argument (suggesting none of CEE deductible) in confirming a reasssessment partially disallowing the CEE 158
Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) 246

Capital Vision Inc. v. MNR, 2003 DTC 5054 (FCTD)

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Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) 174

Roseland Farms Ltd. v. Canada, 2001 DTC 5392, 2001 FCA 167

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Cardella c. Canada, 2001 DTC 5251, 2001 FCA 39

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C W Agencies Inc v. The Queen, 2000 DTC 2372 (TCC), aff'd 2002 DTC 6740, 2001 FCA 393

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Coffen v. The Queen, 97 DTC 5552 (Ont. Ct. J. (G.D.))

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Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(9) 57
Tax Topics - Income Tax Act - Section 9 - Accounting Principles not following matching principle accorded with well-accepted business practices 153
Tax Topics - Income Tax Act - Section 9 - Timing lease inducement payments currently deductible 121

Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336

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Bosa Bros. Construction Ltd. v. The Queen, 96 DTC 6193 (FCTD)

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CPL Holdings Ltd. v. The Queen, 95 DTC 5253, [1995] 1 CTC 447 (FCTD)

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Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) s. 55(2) did not apply as purpose was creditor-proofing 157

Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 S.C.R. 3, [1995] 1 CTC 241

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 183

Pollock v. The Queen, 94 DTC 6050, [1994] 2 CTC 385, [1994] 1 CTC 3 (FCA)

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Tax Topics - Income Tax Act - Section 9 - Computation of Profit ACB-style addition for shares held on income account 82

W. Hanley & Co. Ltd. v. The Queen, 90 DTC 6354 (FCTD)

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate 133

First Fund Genesis Corp. v. The Queen, 90 DTC 6337 (FCTD)

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Youngman v. The Queen, 90 DTC 6322 (FCA)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit reduced by interest-free loan made by shareholder 263

The Queen v. Mattabi Mines Ltd., 89 DTC 5357 (FCTD), aff'd 92 DTC 6252 (FCA)

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Grohne v. The Queen, 89 DTC 5220 (FCTD)

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Smith, Kline & French Laboratories Ltd. v. A.G. (Can.), 89 DTC 5205 (FCTD)

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Interprovincial Co-operative Ltd. v. The Queen, 87 DTC 5115, [1987] 1 CTC 222 (FCTD)

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Wise v. The Queen, 86 DTC 6023, [1986] 1 CTC 169 (FCA)

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Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base deposit 63

The Queen v. Bassani, 85 DTC 5232, [1985] 1 CTC 314 (FCTD)

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate 201

Tony Mele Incorporated v. The Queen, 85 DTC 5196, [1985] 1 CTC 252 (FCTD)

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Krassman v. The Queen (1979), 102 D.L.R. (3d) 262 (FCTD)

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Farmer Construction Ltd. v. The Queen, 83 DTC 5215, [1983] CTC 198 (FCTD)

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Hillsdale Shopping Centre Ltd. v. The Queen, 81 DTC 5261, [1981] CTC 322 (FCA)

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Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD)

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The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)

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Simpson v. The Queen, 79 DTC 5336 (FCTD)

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Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD)

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Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303 (Ex Ct)

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See Also

Gervais Auto Inc. v. Agence du revenu du Québec, 2021 QCCA 459

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) 10% interest rate on unsecured loans from shareholders was not unreasonable 503
Tax Topics - Income Tax Act - Section 67 interest rate fell within a reasonable range 263

Damis Properties Inc. v. The Queen, 2021 TCC 24

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) s. 160 did not apply to a sale of companies holding cash sales proceeds to a purchaser who purported to eliminate the tax liability 785
Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit no tax benefit based on comparison to a commercially unrealistic alternative 276
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) no avoidance transaction where there was no intention to avoid the provision purportedly abused 339
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) software was not acquired with an income-producing purpose 282

Agence du revenu du Québec v. Unidisc Musique Inc., 2021 QCCA 393

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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14.1 master recordings were intangible (Class 14.1) rather than tangible (Class 8) property 341
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(j) the portion of the value of master recordings that was tangible property was not demonstrated by the taxpayer 269
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) misunderstanding by the ARQ of the Copyright provisions supporting its reassessment did not invalidate it 152

Agracity Ltd. v. The Queen, 2020 TCC 91

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Tax Topics - General Concepts - Sham confused books and records, where no intent to deceive, were not indicative of sham 574
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(b) no evidence proffered that arm’s length parties would not have entered into non-resident goods seller/domestic servicing transactions 494
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(a) fee earned by Canadian servicer fell within “rough, but … acceptable, range of what an arm’s length service provider might have enjoyed” 303
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(a.1) assessments based on s. 95(2)(a)(a.1) dropped by Crown 221

Wachal v. The Queen, 2020 TCC 78 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 122.62 - Subsection 122.62(1) CCTB claims denied based on 11-month rule 53
Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (b) - Subparagraph (b)(i) failure of Minister to plead the factors referenced in Reg. 6302 meant that the taxpayer could establish eligibility 250

1455257 Ontario Inc. v. The Queen, 2020 TCC 64

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(6) a CRA policy to adjust loss carrybacks, to a reassessed year, beyond the s. 152(6) period, had no statutory authority 698
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(e) - Subparagraph 160(1)(e)(ii) s. 160(1)(e)(ii) extended to post-transfer interest 395

Andersen v. The Queen, 2020 TCC 51 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 148 - Subsection 148(1) Minister’s reassessments for unreported insurance proceeds failed due to failure to assume what was the policies’ adjusted cost basis 238

Lohas Farm Inc. v. The Queen, 2019 TCC 197

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Tax Topics - General Concepts - Agency buyers made purchases of iPhones as agents for a grey market reseller 450
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) missing names in receipts issued by vendor were cured by memo maintained by the purchaser 205
Tax Topics - Excise Tax Act - Section 169 purchases were made as agent for grey market registrant 278

Monsell v. The Queen, 2019 TCC 5 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) CRA has the onus of substantiating assessments underlying s. 160 assessments where it had superior records access 324
Tax Topics - Income Tax Act - Section 125 - Subsection 125(3) - Paragraph 125(3)(b) SBD denied because no agreement made 102

Morrison v. The Queen, 2018 TCC 220, aff'd sub nom. Eisbrenner v. Canada, 2020 FCA 93

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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts gift was not vitiated by benefits 548
Tax Topics - General Concepts - Fair Market Value - Other Ontario list price of generic pharmaceuticals substantially exceeded their FMV in the international market 211

Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474

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Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary ARQ failed to establish that a named supplier to the taxpayer did not act as a supplier or intermediary 442
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) burden shifted to ARQ once taxpayer showed that it had business dealings with suppliers named in invoices 272

Custodio v. The Queen, 2018 CCI 47

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(a) failure of Crown to tender documents proving the unsatisfied-execution requirement 295

Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) statement of onus embedded in s. 152(8) 79

Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197

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Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) offshore hedge fund investments were chosen in the main for commercial reasons (e.g., manager reputation), so that s. 94.1 did not apply 361
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. Minister's statement was false 130
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 145 - Subsection 145(3) expert's report did not include all the underlying data 115

Szymczyk v. The Queen, 2014 TCC 380 (Informal Procedure)

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Tax Topics - General Concepts - Estoppel Minister's authorization should not be set aside too readily as being contrary to law 329
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) late designation not permitted/rule-of-thumb method invalidated by s. 6(1)(k) 201
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) separate personal use kilometers required for each vehicle used in year 183

0742443 B.C. Ltd. v. The Queen, 2014 DTC 1208 [at 3811], 2014 TCC 301, aff'd 2015 DTC 5115 [at 6304], 2015 FCA 231

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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business storage charges were property income, cf. hotel revenue 255

Bekesinski v. The Queen, 2014 DTC 3604 [at 1169], 2014 TCC 245

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) appellant, who likely backdated resignation, was plausible enough to demolish assumptions 98

Health Quest Inc v. The Queen, 2014 TCC 211 (Informal Procedure)

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Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 24.1 insufficient product design evidence 193

Galachiuk v. The Queen, 2014 DTC 1153 [at 3494], 2014 TCC 188

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Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) due diligence is available for the first relevant year, not only the second 248

Drouin v. The Queen, 2014 DTC 1016 [at 2564], 2013 TCC 139

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Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit arrangement looking like Barbados tax shelter was in fact genuine business 124

Dr. Mike Orth Inc. v. The Queen, 2013 DTC 1110 [at 588], 2013 TCC 123 (Informal Procedure)

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Poulin v. The Queen, 2013 DTC 1102 [at 545], 2013 TCC 104

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Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) onus on Minister where taxpayer had no financial involvement 116
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to monitor other director 73
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) no constructive resignation 65
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 116

Pawlak v. The Queen, 2012 TCC 355 (Informal Procedure)

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Basi v. The Queen, 2012 DTC 1282 [at 3836], 2012 TCC 345

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Brewster v. The Queen, 2012 DTC 1178 [at 3451], 2012 TCC 187 (Informal Procedure)

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SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at 3473], 2012 TCC 181

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Marshall v. The Queen, 2012 DTC 1068 [at 2815], 2012 TCC 21

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Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) not liable for amounts paid as agent 146

Szollosi Bens v. The Queen, 2011 TCC 240

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Rail v. The Queen, 2011 DTC 1190 [at 1057], 2011 TCC 130

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Richard A. Kanan Corporation v. The Queen, 2011 DTC 1168 [at 928], 2011 TCC 211 (Informal Procedure)

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Blais v. The Queen, 2011 DTC 1008 [at 55], 2010 TCC 195 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 96 partnership cannot deduct salary paid to a partner 61

Husky Oil Limited v. Canada, 2010 DTC 5089 [at 6887], 2010 FCA 125

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4528957 Manitoba Ltd. c. M.R.N., 2009 DTC 1218, 2009 TCC 298

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Douthwright v. The Queen, 2007 DTC 1614, 2007 TCC 560 (Informal Procedure)

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Parker Brothers Textile Mills Limited v. The Queen, 2007 DTC 610, 2007 TCC 74

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Cloverdale Paint Inc. v. The Queen, 2007 DTC 243, 2006 TCC 628

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Hawa v. The Queen, 2007 DTC 28, 2006 TCC 612 (Informal Procedure)

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Anchor Pointe Energy Ltd v. The Queen, 2006 DTC 3365, 2006 TCC 424

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Crystal Beach Park Limited v. The Queen, 2006 DTC 2845, 2006 TCC 183

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Arnold v. The Queen, 2005 DTC 1699, 2005 TCC 725 (Informal Procedure)

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Orly Automobiles Inc. v. Canada, 2005 FCA 425

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Borys v. The Queen, 2005 DTC 1069, 2005 TCC 397

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Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171

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Holm v. The Queen, 2003 DTC 755 (TCC)

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Molson Brewery BC Ltd. v. Canada, [2002] FCJ No. 87 (FCTD)

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Shaughnessy v. The Queen, 2002 DTC 1272 (TCC)

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Weisz Rocchi & Scholes v. The Queen, [2001] 2 CTC 2520, 2001 DTC 3705 (TCC)

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Hallatt v. The Queen, 2001 DTC 128 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 16

Bell v. The Queen, 97 DTC 484, [1996] 2 CTC 2191 (TCC)

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Bowens v. The Queen, 94 DTC 1853, [1994] 2 CTC 2404 (TCC), aff'd 96 DTC 6128 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) 185

Graham v. The Queen, 92 DTC 1012 (TCC)

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Brad-Lea Meadows Ltd. v. MNR, 90 DTC 1269 (TCC)

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Gross v. MNR, 89 DTC 660 (TCC)

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Anderson Logging Co. v. The Queen, 52 DTC 1209 (SCC), aff'd 52 DTC 1215 (PC)

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Articles

Vern Krishna, "Onus of Proof in Tax Litigation", 18 Canadian Current Tax, No. 6, March 2008.

Festeryga, "The Onus Issue", CA Magazine, July 1992, p. 34.

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